Section Rev 906.04 - Form DP-59-A, Payment Form and Application for 7 Month Extension of Time to File Interest and Dividends Tax Return(a) Form DP-59-A shall be filed by any individual or joint filer, partnership, fiduciary or limited liability company, to make payment and apply for an extension of time for filing an interest and dividends tax return when 100% of the tax liability has not been paid by the due date through estimated payments or a credit from a previous year.(b) Taxpayers shall file form DP-59-A with the department on or before the due date of the return when: (1) The previously filed estimates did not meet or exceed 100% of the tax determined to be due; or(2) The tax payer does not wish to file the payment using the department's internet e-file payment option.(c) An extension shall be rejected if:(1) The amount submitted was not 100% of the balance due; or(2) The application was submitted after the due date for filing the return.(d) The commissioner or authorized representative shall terminate an extension if the payment received with the extension was returned by the financial institution.N.H. Admin. Code § Rev 906.04
#4557, eff 12-28-88; ss by #5071, eff 2-21-91; ss by #5947, eff 12-29-94; ss by #6321, eff 8-22-96; ss by #8137, eff 8-10-04 (from Rev 906.06 ); ss by #10211, eff 10-24-12